Claiming a Former Spouse’s Child on Joint Taxes
Good question. C.R.S. 14-10-115 (14.5) states in relevant part that “A parent shall not be entitled to claim a child as a dependent … if claiming the child as a dependent would not result in any tax benefit.” I am presuming your x-wife is the primary caretaker and you pay child support. Given that assumption, my answer is since your x-wife would benefit by taking the dependency exemption by filing jointly with her husband, she would be entitled to the exemption.